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All Journal Jurnal Pelangi Ilmu Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Buana Akuntansi Al-Buhuts (e-journal) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Ardhi: Jurnal Pengabdian dalam Negri Jurnal Mahasiswa Akuntansi Karya Nyata: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Research
Victorson Taruh
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Umum Daerah Bumi Panua Kabupaten Pohuwato Suaib, Anggy; Yusuf, Nilawaty; Taruh, Victorson
Jurnal Mahasiswa Akuntansi Vol 4 No 2 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v4i2.355

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh dukungan manajemen puncak, keterlibatan pemakai, program pendidikan dan pelatihan terhadap kinerja sistem informasi akuntansi pada Rumah Sakit Umum Bumi Panua Kabupaten Pohuwato. Populasi dalam penelitian ini adalah aparat Rumah Sakit & Pasien Bumi Panua Kabupaten Pohuwato dengan sampel berjumlah 40 responden. Pengujian ini dilakukan dengan metode analisis deskriptif menggunakan Software Program Statical Product dan SPSS versi 21. Hasil penelitian ini membuktikan bahwa (1) Dukungan Manajemen Puncak berpengaruh positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Bumi Panua Kabupaten Pohuwato; (2) Keterlibatan Pemakai berpengaruh positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Bumi Panua Kabupaten Pohuwato; (3) Program Pendidikan Dan Pelatihan berpengaruh negative dan tidak signifikan terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Bumi Panua Kabupaten Pohuwato
Pengaruh Kompetensi Aparat Desa dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus di Kecamatan Banggai Kabupaten Banggai Laut) Abdilah, Sri Yuyun; Yusuf, Nilawaty; Taruh, Victorson
Jurnal Mahasiswa Akuntansi Vol 4 No 2 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v4i2.357

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Aparat Desa Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Di Kec. Banggai Kab. Banggai Laut. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Jumlah sampel dalam penelitian ini sebanyak 70 data ditentukan berdasarkan Purposive Sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil penyebaran kuisioner kepada aparat desa di Kecamatan Banggai Laut. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan uji parsial (uji t) dan uji simultan (uji F) menggunakan SPSS. Hasil penelitian menunjukan bahwa: (1) Kompetensi aparat desa berpengaruh positif dan signifikan terhadap pengelolaan dana desa, (2) Pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap Pengelolaan dana desa, (3) Kompetensi aparat desa dan pemanfaatan tekonologi informasi secara simultan berpengaruh terhadap pengelolaan dana desa.
Influence Product And Quality Service to Income on Agent Brilink With Moderation System Distribution Profit : Study on BRILink Agents in Bone Bolango Regency Mohamad Rendy Ismaii; Ayu Rakhma wuryandini; Victorson Taruh
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.460

Abstract

Study This aiming For analyze the influence of product and service quality on income at brilink agents moderating the profit sharing system study at brilink agents in bone bolango district. This study uses quantitative methods. Data were collected through questionnaires. Those selected as research samples based on the Propostionate stratified random sampling technique were carried out with dividing the population/strata proportionally and randomly. The sampling technique with Proportionate Stratified Random Sampling was carried out by collecting data on the number of BRILink agents in Bone Bolango Regency from each unit which was then determined by the number of samples needed for each unit using the Statistical Package for the Social Sciences (spss) The results of the study indicate that product and service quality have a positive effect on BRILink agent income. In addition, the profit sharing system has been shown to strengthen the influence of both variables on agent income.
The Effect of E-Billing and E-Filing Implementation on Personal Taxpayer Compliance (Case Study at KPP Pratama Gorontalo) Samuda, Wulan Ramadhanty; Blongkod, Harun; Taruh, Victorson
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.892 KB) | DOI: 10.36418/syntax-literate.v8i12.10901

Abstract

This study aims to determine the effect of the implementation of e-billing and e-filing on individual taxpayer compliance (a case study on KPP Pratama Gorontalo). This research method uses quantitative methods. The data used is primary data obtained by distributing questionnaires in the form of e-forms with the help of google forms quickly and widely through links to e-billing and e-filing users in Gorontalo Regency. The sampling in this study used the Yamane and Isaac and Michael formula so that the number of samples in this study amounted to 110. The analytical method used in this study was to use Structural Equation Model (SEM) Analysis with the help of the AMOS 24 program. The results showed that 1 ) The application of e-billing has a positive and significant effect on individual taxpayer compliance, 2) The application of e-filing has a positive and significant effect on individual taxpayer compliance.
Pengaruh Moralitas Individu dan Internal Control terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Desa Achawati, Sitti; Usman , Usman; Taruh, Victorson
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3567

Abstract

The purpose of this study was to determine individual morality and internal control on fraud prevention in village fund Management in Kabila Bone District, Bone Bolango Regency. The research methodology used in this research is quantitative method with data collection techniques using questionnaire surveys and observations. The number of respondents in this study were 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of General Affairs and Planning, Head of Welfare and Services, Head of Hamlet and Chairman of the Village Consultative Body throughout Kabila Bone District. The tools used in this study used multiple linear regression analysis. Based on the results of this study, it is known that individual morality has a significant effect on preventing fraud in the management of village funds in Kabila Bone District and internal control has a significant positive effect on preventing fraud in the management of village funds in Kabila Bone District.
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone Usman, Usman; Mattoasi, Mattoasi; Taruh, Victorson
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4900

Abstract

Gorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects.
Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Keuangan dengan Konsep Value for Money pada Dinas PUPR Kabupaten Bone Bolango Moh. Rizki Usman; Mattoasi; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2664

Abstract

The aim of this research is to determine the effect of accountability and transparency on financial performance with the Value for Money concept in the Bone Bolango Regency PUPR service, both partially and simultaneously. Type The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this research was 63 respondents consisting of Service Heads, Secretaries, Treasurers and all PUPR service employees of Bone Bolango Regency. The results of this research show that accountability and transparency towards financial performance with the Value for Money concept in the Bone Bolango Regency PUPR service have an effect both partially and simultaneously with a determinant value of 62.9% while the remaining 37.1% is explained by other variables not studied. in this research.
Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo Sriwahyuni Yusup; Usman; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2678

Abstract

This research aims to determine the influence of competency and independence on the effectiveness of internal audit and its impact on good government governance (Study at the Gorontalo City Inspectorate). The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research is 56 samples in 2020-2022. The tool used in this research uses Path Analysis.The results of this research show that competence and independence have a positive and significant effect on the effectiveness of internal audit through good government governance.
Analisis Perbedaan Kinerja Keuangan Pemerintah Daerah Kabupaten Gorontalo antara Sebelum dan Saat Pandemi COVID-19 Periode 2017-2022 Muhammad Farhan Ali; Nilawaty Yusuf; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3059

Abstract

This study aimed to test the differences in the financial performance of the Gorontalo Regency local government before and during the COVID-19 pandemic. This research employed a quantitative method. The population in this study was the Financial Statements of the Gorontalo Regency Government for the period 2017-2022. The sampling used was purposive sampling, where sample members were selected deliberately according to the research objectives and specific criteria. The data source used was secondary data, specifically budget realization reports. The sample consisted of 24 quarterly reports in the form of LRA for the period 2017-2022. The data collection technique used was documentation. Additionally, the data analysis methods employed was inferential statistical analysis. The results of the study show no difference in the financial performance of the Gorontalo Regency local government before and during the COVID-19 pandemic in terms of independence ratio, PAD (Local Own-Source Revenue) effectiveness, efficiency, operational expenditure, and capital expenditure ratios.
Analisis Penentuan Harga Pokok Produksi dan Harga Pokok Penjualan pada Usahatani Jagung di Desa Owalanga Kecamatan Bongomeme Santi Harun; Tri Handayani Amaliah; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.2090

Abstract

This research aims to find out how the analysis determines the cost of production and cost of goods sold in Owalanga Village, Bongomeme District. This research uses a qualitative approach with descriptive methods. The sample in this study was 30 people. Data collection uses observation, interviews and documentation. Data analysis techniques use reduction, data presentation, and conclusion verification. The results of this research show that corn production is one of the main commodities that makes a significant contribution to the local economy. Based on the research results, there are several factors that influence the cost of production. (1) The majority of farmers in Owalanga Village, Bongomeme District use the NK 212 seed type. (2) The basic production costs of corn farming in Owalanga Village, Bongomeme District consist of variable costs and labor wage costs. The biggest variable cost is the purchase of NK 212 corn seeds for Rp. 600,000 per bag, and for one planting season with a land area of ​​1 hectare, 4 bags of seeds are needed. Thus, the total cost required for corn seeds in one hectare of planting season is IDR 2,400,000. (3) Labor costs in corn farming refer to the total expenditure incurred by farmers to pay salaries or rewards to workers involved in corn farming activities. These costs involve compensation for various types of work, including planting, maintaining, and harvesting corn crops. The largest cost for labor wages in corn production in Owalanga Village is land clearing costs of IDR 900,000 for 3 workers with a planting area of ​​1 ha.
Co-Authors Abdilah, Sri Yuyun Achawati, Sitti Alegre, Christina Lee Alipok, Asitriani Amir Lukum, Amir Ayu Rakhma Wuryandini Fristi Nanda Wilanda Hamidah, Amalia Harun Blongkod Ibrahim, Zumran Ida Ayu Putu Sri Widnyani Komang Darma Widia Lukman Pakaya Mattoasi Mattoasi, Mattoasi Moh. Rizki Usman Moha, Sri Wiwin A. Mohamad Rendy Ismaii Mohammad Taufik Muhammad Farhan Ali Mustika Nilawaty Yusuf Oktavia, Sinta Rio Monoarfa Risnanda Saefullah Al Chaedar Ronald S. Badu Sahmin Noholo Samuda, Wulan Ramadhanty Santi Harun Sholeha, Khusniatus Siti Fatmawati Djafar Sri Mulyani Ahmad Sriwahyuni Yusup Suaib, Anggy Thalib, Anisya Wulandari Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Usman Usman , Usman Usman Usman Wahid, Yusuf Abdul